Dasha G. Brockmeyer

Dasha Brockmeyer provides counseling to companies on issues relating to their pension, retirement and welfare benefit plans.  Her practical knowledge about the application of ERISA, the Internal Revenue Code, PPACA, COBRA, HIPAA, ADA, FMLA and Section 409A stems in part from her previous experience as a tax attorney advising on payroll and benefits issues for a major steel company. This role included helping the company maintain qualification status for its pension and retirement plans, maintaining tax-exempt status of its welfare plans, as well as counseling on design changes to plans.

Dasha also draws on her knowledge of the Internal Revenue Code to advise on executive compensation and payroll issues, provide guidance on plan administration and advise on reporting requirements required for tax-exempt vehicles and plans. Before working in the steel industry, she was an associate at an employee benefits boutique law firm, where she counseled clients on a range of employee benefit matters and handled issues involving health and welfare and retirement plans, including retirement plans for non-profit entities, as well executive compensation.

Pension and Retirement Plans

Dasha’s work on pension and retirement plans includes individually designed plans, Roth plans and mergers of plans. She has also experience resolving qualification errors in retirement plans utilizing the IRS’s Employee Plans Compliance Resolution System and resolving administrative and plan errors encountered in welfare plans.

Select representations include:

  • Secured favorable determination letters for volume submitter and individually designed retirement plans.
  • Assisted a large client with the merger of its qualified retirement plans.
  • Supported a client with the implementation of a Roth contribution program, including drafting documents, communication materials, and creating administrative processes.

Health and Welfare Benefit Plans

Compliance is a major focus of Dasha’s work on health and welfare benefit plans. Her experience with the Affordable Care Act includes evaluating employer shared-responsibility requirements and grandfathered status of various welfare programs. She helps clients with cafeteria plan compliance, especially issues relating to mid-year enrollments under HIPAA and status changes. She also performs coverage nondiscrimination testing for qualified and self-insured welfare plans.

Select representations include:

  • Wrapped all of a plan sponsor’s health welfare benefit plans into one plan, which eased documentation, communication, and reporting obligations.
  • Assisted a large employer in implementing a High Deductible Health Plan with a Health Savings Account, including establishing various administrative procedures, amending its health and welfare plan, and providing guidance for implementing the new coverage on its web platform.
  • Maintained a health and welfare compliance service, which monitored new administrative requirements affecting health and welfare plans.
  • Evaluated the impact to a large company associated with the Supreme Court’s recent decisions relating to same-sex marriages.

Internal Revenue Code Counseling

Dasha has broad experience helping employers understand and comply with  their obligations under the Internal Revenue Code. She handles matters relating to IRS and DOL audits of employee benefit plans and provides counseling on withholding and reporting obligations relating to fringe benefits.  She also helps employers answer questions on Form 5500 reporting, including resolving questions from internal auditors arising from their audit of employee benefit plans.

Select representations include:

  • Advised a client with computation and analysis of unrelated business taxable income arising under its tax-exempt trusts.
  • Advised on creating tax-exempt trusts as funding vehicles, which included creating documents, establishing procedures, and securing their favorable tax-exempt status.
  • Advised on revising governmental reporting forms to assure compliance with IRS’s substitute form requirements.
  • Advised a large employer with redesigning its Supplemental Unemployment Benefit program, including answering questions on trust requirements, administrative processes, reporting obligations, and tax withholding obligations.

Born in St. Petersburg, Russia, Dasha speaks fluent Russian.